تقصّي دور الاندماج والاستحواذ في تشكيل الأداء المالي للبنوك التجارية النيبالية
الملخص
هدفت هذه الدراسة إلى فحص أثر عمليات الاندماج والاستحواذ على الأداء المالي للبنوك التجارية النيبالية. اعتمدت الدراسة على البيانات الثانوية لستة بنوك تجارية، شملت في مجملها 60 مشاهدة. كما وظّفت الدراسة المنهج الوصفي ومنهج المقارنة السببية، ولتحليل البيانات، استُخدمت الإحصاءات الوصفية، واختبار الارتباط، وتحليل الانحدار.
أظهرت النتائج وجود علاقة إيجابية ذات دلالة إحصائية بين كل من ربحية السهم (EPS) ونسبة الاحتياطي النقدي (CRR) وبين العائد على حقوق المساهمين (ROE)؛ مما يشير إلى أن زيادة ربحية السهم ونسبة الاحتياطي النقدي تؤدي إلى تعزيز الربحية. وفي المقابل، كشفت النتائج عن وجود علاقة سلبية بين نسبة القروض غير المنتظمة (NPLR)، ونسبة كفاية رأس المال (CAR)، ونسبة التسليف إلى الودائع (CDR) وبين العائد على حقوق المساهمين (ROE)؛ مما يشير إلى أن الارتفاع في هذه النسب يؤدي إلى انخفاض الربحية. وبالمثل، أظهر حجم البنك (BS) علاقة إيجابية ضعيفة مع العائد على حقوق المساهمين.
التنزيلات
المراجع
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الحقوق الفكرية (c) 2026 Padam Bahadur Lama , Prem Bahadur Budhathoki, Samjhana Thapa
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